Mary Jane Sylve, Petitioner, and Norman V. Sylve, Intervenor - Page 5

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               At some point during the divorce proceedings, petitioner was           
          informed by Mr. Mirabelli that intervenor had funds on deposit in           
          an individual retirement account maintained with Dean Witter                
          Reynolds, Inc. (the Dean Witter IRA), that could be used to pay             
          the marital debts.  On April 1, 1998, the divorce court entered a           
          document styled “Qualified Domestic Relations Order Dean Witter             
          Reynolds, Inc.” (the QDRO).  The QDRO assigns intervenor’s entire           
          interest in the Dean Witter IRA to petitioner.  The QDRO also               
          directs the “immediate distribution of said interest/participant            
          share” to petitioner “in two parts”; i.e., 20 percent was to be             
          withheld on petitioner’s behalf for Federal income tax purposes,            
          and “the balance shall be distributed” to petitioner.  By letter            
          dated April 3, 1998, intervenor’s divorce counsel transmitted the           
          QDRO to Dean Witter Reynolds, Inc. (Dean Whitter) with specific             
          instructions that the proceeds from the Dean Witter IRA be                  
          forwarded to Mr. Mirabelli on behalf of petitioner.                         
               A Distribution Request Form Account Termination (the form)             
          was processed by Dean Witter several weeks later.  The form is              
          signed, but not dated, by intervenor.  The form proceeds as                 
          though intervenor, rather than petitioner, was the “participant”            
          with respect to the Dean Witter IRA and directs the proceeds of             
          the account to be paid to petitioner, without any amounts                   
          withheld for Federal income tax purposes.                                   







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